Wheat Quality Council FY2023 filing

Tax-deductible

Manhattan, KS501(c)(3)Food & AgricultureEIN 48-0586390Revenue $281K in FY2023

On file with the IRSwheatqualitycouncil.org1990 Kimball Ave, 66502-3323 · Manhattan, KSTax-exempt since Apr 1945Publicly supported — 509(a)(2)

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Evaluate Wheat varieties for milling and baking Quality. Conduct Wheat tours to evaluate annual harvest. Provide educational materials for segments of the industry and individuals in usda.

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
$112K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $12K a year · 5% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$112K
to officers and key staff · 40% of spending
Concern: pay to officers and key staff is 40% of spending; over 30%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 11.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
21
of 21 voting members
Looks good: 21 of 21 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$281K
+14% vs prior year
Spent
$279K
To programs
66%
Net assets
$269K
By yearFY2020–FY2025
Revenue
$281K
FY2023▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$241K
FY2021$205K
FY2022$247K
FY2023$281K
FY2024$266K
FY2025$262K
Expenses
$279K
FY2023▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$246K
FY2021$227K
FY2022$264K
FY2023$279K
FY2024$278K
FY2025$282K
Net assets
$269K
FY2023▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2020$305K
FY2021$283K
FY2022$266K
FY2023$269K
FY2024$257K
FY2025$238K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1945.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $185K Management & general 34% · $93K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

22 people listed on the 990; $112K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Vice President
$112,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

David G Green’s $112K as Executive Vice President is at the 94th percentile of top reported officer pay among 1172 $100K–1M food & agriculture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2023FY2022FY2021FY2020
David G Green$112,000$111,500$109,000$108,625

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Tests wheat for milling and baking, educates industry and USDA.

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Provided by the organization

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1 program · $185K · in their own filed words · FY2023
01

Evaluate wheat varieties for milling and baking quality. Conduct wheat tours to evaluate annual harvest. Provide educational materials for segments of the industry and individuals in usda.

$185Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$281K
Ln 12
Gifts and grantsLn 1h$177K
Fees for servicesLn 2g$104K
Investment incomeLn 3$624
Money outPt IX
$279K
Ln 25
Programscol B$185K
Managementcol C$93K
Owns and owesPt X
$269K
net assets · Ln 32
Cash and savingsLn 1–2$273K
Total assetsLn 16$273K
LiabilitiesLn 26$4K
PeoplePt VI, VII
22
listed · VII A
PaidVII A1
Voting boardVI 1a21
IndependentVI 1b21
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$177K
Fees for servicesLn 2g$104K
Investment incomeLn 3$624
Total revenueLn 12$281K
Assets in detailPt X, end of year
CashLn 1$70K
SavingsLn 2$203K
Cash and savings togetherLn 1–2$273K
Total assetsLn 16$273K
LiabilitiesLn 26$4K
Net assetsLn 32$269K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$270K$273K
Total assetsLn 16$270K$273K
LiabilitiesLn 26$4K$4K
Net assetsLn 32$266K$269K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$112K$56K$56K
Pension plan contributionsLn 8$10K$5K$5K
Other employee benefitsLn 9$4K$2K$2K
Payroll taxesLn 10$9K$4K$4K
Management feesLn 11a$11K$5K$5K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$19K$9K$10K
Advertising and promotionLn 12$287$287
Office expensesLn 13$3K$3K
OccupancyLn 16$2K$2K
TravelLn 17$365$365
InsuranceLn 23$360$360
Other expenses (24a–d)Ln 24$104K$104K
Total functional expensesLn 25$279K$185K$93K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $262K$282K−$20K$238K 990 PDF
FY2024 $266K$278K−$12K$257K 990 PDF
FY2023 Viewing $281K$279K$3K$269K 990 PDF
FY2022 $247K$264K−$17K$266K 990 PDF
FY2021 $205K$227K−$22K$283K 990 PDF
FY2020 $241K$246K−$5K$305K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $281,445 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $202,544$177,300
I-9 Program service revenuePrior year $44,405$103,521
I-10 Investment incomePrior year $142$624
I-11 Other revenuePrior year $146$0
I-12 Total revenuePrior year $247,237$281,445
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $136,270$134,276
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $128,132$144,482
I-18 Total expensesPrior year $264,402$278,758
I-19 Revenue less expensesPrior year −$17,165$2,687
Part VI · Governance 21 of 21 board members independent, 4 to look at
VI-1a Voting members of the governing body21
VI-1b Independent voting members21
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $281,445 across 5 lines filed
VIII-1b Membership dues$177,300
VIII-1h Total contributions, gifts and grants$177,300
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $103,521$103,521
VIII-3 Investment incomeRelated to mission $624$624
VIII-12 Total revenueRelated to mission $104,145 · Unrelated business $0 · Excluded from tax $0$281,445
Part IX · Statement of functional expenses $278,758 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $56,000 · Management $56,000$112,000
IX-8 Pension plan contributionsPrograms $5,000 · Management $5,000$10,000
IX-9 Other employee benefitsPrograms $1,852 · Management $1,852$3,704
IX-10 Payroll taxesPrograms $4,286 · Management $4,286$8,572
IX-11a Management feesPrograms $5,400 · Management $5,400$10,800
IX-11c Accounting feesManagement $4,790$4,790
IX-11g Other fees for servicesPrograms $8,628 · Management $10,319$18,947
IX-12 Advertising and promotionPrograms $287$287
IX-13 Office expensesManagement $3,002$3,002
IX-16 OccupancyManagement $2,400$2,400
IX-17 TravelPrograms $365$365
IX-23 InsuranceManagement $360$360
IX-24 Other expenses (24a–d)Programs $103,531$103,531
IX-25 Total functional expensesPrograms $185,349 · Management $93,409 · Fundraising $0$278,758
Part X · Balance sheet $272,978 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $67,161$69,537
X-2 Savings and temporary cash investmentsStart of year $203,032$203,441
X-16 Total assetsStart of year $270,193$272,978
X-17 Accounts payable and accrued expensesStart of year $3,972$4,070
X-26 Total liabilitiesStart of year $3,972$4,070
X-27 Net assets without donor restrictionsStart of year $266,221$268,908
X-32 Total net assets or fund balancesStart of year $266,221$268,908
X-33 Total liabilities and net assetsStart of year $270,193$272,978
Part XI · Reconciliation of net assets $268,908 net assets at year end
XI-1 Total revenue$281,445
XI-2 Total expenses$278,758
XI-3 Revenue less expenses$2,687
XI-4 Net assets at start of year$266,221
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$268,908

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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